NRS 361.240
Assessment of undivided property of deceased and insane persons

  • payment of taxes.

1.

The undivided property of deceased and insane persons may be listed to the heirs, guardians, executors or administrators, as the case may be, and a payment of taxes made by either shall bind all the parties in interest for their equal proportions.

2.

Every district judge shall, from time to time, direct each administrator, executor and guardian (which direction may be especially given in each case or by general order) to pay, out of the funds of the estate, all taxes that have attached or accrued against such estate after July 1, 1955.

3.

No order or decree for the distribution of any property of any decedent among the heirs or devisees shall be made until taxes which have been attached to or accrued against the estate shall have been paid.

Source: Section 361.240 — Assessment of undivided property of deceased and insane persons; payment of taxes., https://www.­leg.­state.­nv.­us/NRS/NRS-361.­html#NRS361Sec240.

361.225
Rate of assessment. 361.227
Determination of taxable value. 361.228
Intangible personal property: Exemption from taxation 361.229
Adjustment of actual age of improvements in computation of depreciation. 361.233
Assessment and valuation of real property within common-interest community. 361.235
Assessment of corporate stock and property of partnership 361.240
Assessment of undivided property of deceased and insane persons 361.244
Classification of mobile or manufactured homes and factory-built housing as real property. 361.245
Personal property subject to security interest. 361.260
Method of assessing property for taxation 361.261
Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements. 361.263
Issuance of subpoenas by county assessors 361.265
Written statement concerning personal property: Demand 361.275
Liability of county assessor for taxes not assessed through willful or inexcusable neglect 361.280
District attorney to report unassessed property to county commissioners 361.295
Assessment of real property by two counties: Examination and determination by Department. 361.300
Time and manner for completion of secured tax roll 361.305
Preparation by county assessor of maps or plats of city blocks and subdivisions. 361.310
Time and manner for completion of assessment roll 361.2275
Determination of status of property as leased or used. 361.2285
Adoption of regulations regarding use of income approach for valuation of real property used to conduct business. 361.2445
Conversion of mobile or manufactured home from real to personal property.
Last Updated

Feb. 5, 2021

§ 361.240’s source at nv​.us